GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 515 - CESTAT NEW DELHI

2016 (6) TMI 515 - CESTAT NEW DELHI - 2016 (44) S.T.R. 679 (Tri. - Del.) - Refund claim - Period of limitation - Claim for the period from 01/10/2007 to 31/12/2007 was filed on 04.03.2008 - Held that:- it is found that the time limit to file refund application was extended vide Notification No. 32/2008 dated 18.11.2008. The claim pertains to the quarter 1.10.2007 to 31.12.2007 and the time limit upto 18.11.2008 was only two month for filing refund claim. It got extended to 6 months vide Notifica .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

favour of the department”. As the extension of time limit by the Notification No. 32/2008-ST does not come to the rescue of the appellant, the claim is clearly time barred. Allahabad High Court in the case of Commissioner of Central Excise Vs. Monsanto Manufacturers Pvt. Ltd. [2014 (4) TMI 505 - ALLAHABAD HIGH COURT] has held that “Once it is held that demand is time barred, there would be no occasion for the Tribunal to enquire into the merits of the issue….”. Accordingly, we refrain from disc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of ₹ 274922/- pertaining to the period 01/10/2007 to 31/12/2007 was rejected on the following grounds: (1) THC Charges, bills of lading charges, origin haulage charges, repo charges were not covered under Port Services. (2) The appellant did not submit the proper invoices and submitted debit notes which are not prescribed documents. (3) Transportation of goods from factory to port is not covered under the scope of the Notification No. 41/2007-ST. (4) Claim for the period from 01/10/2007 t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er Notification No. 41/2007-ST, the transportation from the factory to the port should also be covered. 4. Regarding time bar, it was contended that time limit to file refund claim was extended by the Notification No. 32/2008 dated 18.11.2008, from two months to six months and the claim was filed within six months of the expiry of the quarter to which it pertained. 5. Ld. DR supported the impugned order. 6. We have considered the contentions of both sides and perused the records. We find that th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version